In our view, the time has come for the valuation profession to explore creating a robust professional infrastructure for those that perform valuations.

Point of view

9/17/13 | Assurance services

As the era of joint standard-setting with the IASB comes to a close, this Point of view sets out why the FASB should continue to focus on improving the quality of US GAAP in key areas while preventing further divergence between US GAAP and IFRS when feasible.

Point of view

8/13/13 | Assurance services

This Point of view highlights how companies may benefit from integrated reporting in response to stakeholders’ calls for enhanced disclosure of environmental, social, governance and other nonfinancial information. It also outlines the benefits some companies are realizing as they explore integrated reporting.

This Point of view highlights that a single definition of control leading to one consolidation model in the U.S. would benefit all stakeholders.

Point of view

8/23/12 | Assurance services

The FASB and IASB have a number of projects underway that could further expand or otherwise change what is reported within net income, and outside of net income within other comprehensive income. Existing accounting standards do not provide clear principles for when items should be excluded from net income and recognized in other comprehensive income. In this Point of view, we observe that we have heard many diverse views from investors, preparers, standard setters, and auditors on this topic. We believe that more consistency regarding the attributes of items initially excluded from net income would be beneficial for investors...